Our collection of resources based on what we have learned on the ground
Resources
Q&A
When might a special transfer pricing investigation take place in China?
- July 2018
- Free Access
On March 17, 2017, the State Administration of Taxation (SAT) issued Public Notice 6 which provides rules on a variety of topics including transfer pricing investigations and adjustments. Public Notice 6 highlights the tax authorities' emphasi...
Q&A
What must I do to stay in compliance with China's new three-tier documentation f...
- July 2018
- Free Access
In 2016, China introduced a three-tiered contemporaneous documentation framework (set out in Circular 42) that replaced previous documentation rules. Under the new regulations, entities with related party transactions above certain thresholds must pr...
presentation
Global Mobility: Managing a Global Workforce in China
- June 2018
- Free Access
A major challenge facing investors entering the Chinese market, or even fully-established enterprises is HR and legal concerns. Whether you are an employer or an employee in China it is essential that you stay in compliance with the relevant labor la...
webinar
China VAT Reform Updates: How Can You Prepare?
- May 2018
- Members Access
In this webinar, Tammy Tian, Corporate Accounting Services Senior Manager at Dezan Shira’s Beijing office will explain and analyze the recent changes made to the Chinese VAT system
magazine
How to Manage Transfer Pricing in China
- May 2018
- Members Access
Countries across Asia have been amending their transfer pricing legislation to come into alignment with the OECD/G20 Action Plan for Tax Base Erosion and Profit Transfer Projects – or the BEPS Action Plan – since it was unveiled in 2015. China an...
infographic
Contemporaneous Documentation in China
- May 2018
- Free Access
An overview of the documents needed to be prepared and submitted to tax authorities in China, depending on the scope of business.
infographic
Top 20 Transfer Pricing Documentation Mistakes
- May 2018
- Free Access
Advice on what to watch out for when preparing transfer pricing documents.
infographic
Exemption Threshold for Preparing Master File and Local File
- May 2018
- Free Access
All companies carrying out trade or business in Hong Kong are required to prepare master and local file reports for accounting periods beginning on or after April 1, 2018, unless they meet one of the exemption thresholds available, as shown in the ta...
presentation
China VAT Reform Updates: How Can You Prepare
- May 2018
- Free Access
In this presentation, Tammy Tian, Corporate Accounting Services Senior Manager at Dezan Shira's Beijing office explains and analyzes the recent changes made to the Chinese VAT system and illustrates how this will affect a WFOE's business and operatio...
magazine
Transfer Pricing in Vietnam
- April 2018
- Members Access
In this issue of Vietnam Briefing, we introduce the concept of transfer pricing and outline its importance to foreign investors operating in Vietnam. We highlight current compliance requirements, outline changes that have been made in recent months, ...
magazine
The 2018/19 ASEAN Tax Comparator
- March 2018
- Members Access
In this issue of ASEAN Briefing magazine, we discuss both the continuity and change in ASEAN’s tax landscape and what it means for foreign investors. We begin by highlighting the salient features of the taxation regimes of the individual member sta...
magazine
Cross Border e-Commerce in China
- March 2018
- Members Access
While cross border e-commerce (CBEC) is an attractive channel for foreign businesses to sell to China, misunderstandings over how CBEC in China works frequently end in costly disappointments and retreats from the market. In this issue of China Briefi...
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